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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

fairvalue
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Published by Institut Manajemen Koperasi Indonesia

ISSN : 26222191 EISSN : 26222205 DOI : 10.32670/fairvalue

Core Subject : Economy,

Economics, Econometrics & Finance

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and southeast asia especially and also in the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 1,422 Documents

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Analisis laporan keuangan untuk mengukur kinerja keuangan pada Kejaksaan Negeri Karanganyar Martha Diana , Yeny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Karanganyar District Attorney's Office in preparing the Budget Realization Report requires analysis to measure the success of the institution's financial performance. In this study, we compare the financial performance of the Karanganyar District Attorney's Office for Fiscal Years 2019, 2020 and 2021. The arrangement of the Karanganyar State Attorney's Financial Statements refers to PP No. 71 of 2010 concerning SAK and the theorem of good financial control in government. The type of research used is descriptive qualitative research which intends to analyze the information obtained from financial reports to measure the performance of the institution. The population in this research is all information in the form of financial reports owned by the Karanganyar State Prosecutor's Office. The results showed that in 2020 there was an increase of 8.49% compared to the previous year's spending awareness. In 2021 there will be an increase of 7.25%. This is due to, among other things, the creation of capital expenditures accompanied by an increase in material expenditures to support the strategic framework that began in 2020, the accumulation of employees in order to support programs or activities and the existence of an additional ceiling of special allowances (Remuneration). Realization of Goods Expenditure in 2021 has increased by 15.60% when compared to 2020, while 2020 has decreased by 1% when compared to the previous year 2019.

Pengaruh solvabilitas dan likuiditas terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Husniar, Husniar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of solvency and liquidity on profitability in banking companies listed on the Indonesia Stock Exchange. This study is a quantitative study using secondary data in the form of financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The independent variables used in this study are solvency (X1), liquidity (X2) and while the dependent variable is profitability (Y). Determination of the sample in this study using purposive sampling. Data analysis used descriptive analysis test and multiple linear regression. The results showed that partially and simultaneously solvency and liquidity had no significant effect on the profitability of banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period.

Pengaruh kualitas produk, desain dan harga terhadap keputusan pembelian konsumen Andreas Menswear Dede Hertina; Alifa Apriansyah; Ari Wirawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.861 KB)

The purpose of this study was to determine the effect of product quality, design, and price on consumer purchasing decisions at the Andreas Menswear company. This study uses the associative method to determine the relationship between one variable and another. Data were taken using a questionnaire, through validity testing, reliability testing, multiple regression analysis test, and hypothesis testing through t test. The results showed that product quality, design, and price had an effect on consumer purchasing decisions for Andreas Menswear.

Pengaruh teknologi informasi terhadap kinerja keuangan melalui mekanisme transaction cost di institusi kesehatan Rianawati, Andri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study examines the effect of the use of information technology (IT) on the financial performance of health institutions through the transaction economic mechanism. The use of IT is increasing, especially during the Covid-19 pandemic. The use of IT affects the transaction cost process in an organization. Transaction cost theory focuses on exchange processes that incur costs. This study uses quantitative methods with online survey data collection. Hypothesis testing was carried out using the structural equation modeling (SEM) test with SmartPLS 3.3.9. The test results show that the use of IT has a negative effect on transaction costs, the second is that transaction costs have a negative effect on financial performance, and the last is that IT has a positive effect on financial performance. This research has theoretical and practical contributions. The theoretical contribution is to increase literacy related to transaction costs in the context of health institutions. While the practical contribution is to provide knowledge related to transaction costs in improving the financial performance of health institutions.

Pengaruh kepemimpinan transformasional, kepuasan kerja, dan pelatihan terhadap employee engagement melalui kinerja pegawai di Mayapada Hospital Mattajang, Rio; Nurwulandari, Andini; Yoshua, Yoshua
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Human resources are the most important basic capital in every organization. Without human resources, it is certain that the wheels of the organization will not move. The importance of human resources is not something that has become a new awareness of humans. The purpose of this study was to analyze the effect of Transformational Leadership, Job Satisfaction, Training on Employee Performance and Employee Engagement. The type of research carried out in this study is causal associative research with quantitative techniques. The research sample as many as 168 employees were selected by accidental sampling method. Data collection using questionnaires and Structural Equation Modeling (SEM) was used as an analytical technique. The results of the study prove that the variables of transformational leadership, job satisfaction, training have a positive and significant effect on employee performance and employee engagement. The results of the study have implications for Transformational leadership, Job Satisfaction, Training, which need to be improved in order to improve employee performance and Employee Engagement..

Analisis faktor penentu keputusan pembelian konsumen pada online shop: peran penggunaan media sosial dan perilaku hedonis konsumen Kurniawati, Kurniawati; Saputra, Ginanjar Wira; Diana, An Nisa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The development of the e-commerce business is currently showing significant growth. In addition, there are many millennial generations who behave consumptively. This of course did not appear out of nowhere, but with the development of the internet and social media. The increasing use of social media has led to consumer purchasing decisions online. This study aims to determine the effect of using social media and hedonic behavior on online purchasing decisions. This study uses a quantitative approach using explanatory. The sample was selected as many as 105 respondents from the Bandung College of Administrative Sciences. The results showed that there was an influence between the two variables, namely the use of social media and hedonic behavior on online purchasing decisions. This research also has implications for companies to review advertising through social media, given that currently social media users are higher, especially in today's younger generation.

Analisis kinerja keuangan pada PT. Bahana Security Indonesia Kota Makassar Astuti, Andi Ria; Anwar, Anwar; Ruma, Zainal
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the financial performance of PT Bahana Security Indonesia by using the calculation of the ratio of profitability and activity. The type in this research is descriptive quantitative. So that the population in this study is data from the financial statements of PT Bahana Security Indonesia for the 2016-2020 period, with samples in the form of a statement of financial position (balance sheet) and profit and loss statements of PT Bahana Security Indonesia for the period 2016-2020. The data collection technique in this research is documentation. Meanwhile, the data analysis techniques used are Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return On Investment (ROI). The results showed that the financial performance of PT. Bahana Security Indonesia for the 2016-2020 period is in the "Good enough" category because the return on investment (ROI) has increased but did not reach the set industry standard value.

Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional terhadap keputusan investasi periode tahun 2017-2021 Hertina, Dede; Rahmah, Maghfirah Aulia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the comparison of the financial performance of Conventional Banks and Islamic Banks to investment decisions. This research was conducted on conventional banking institutions and Islamic banking listed on the Indonesia Stock Exchange in 2017-2021. The population used is all banks in Indonesia. Meanwhile, the sample used was 3 conventional banks and 3 Islamic banks in Indonesia. This method of analysis uses a descriptive method with a quantitative approach, the data used are secondary data obtained from financial statements. Data analysis techniques are carried out with the testing stage of descriptive analysis and independent sample t-test analysis. The results showed that there was no significant difference between the financial performance of Conventional Banks and Islamic Banks in the 2017-2021 period.

Pengaruh literasi keuangan, pendapatan orang tua, dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Pratama, Ikhtyar; Jasman, Jumawan; Saharuddin, Saharuddin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.1837

This study aims to gain knowledge about the effect of financial literacy on financial behavior, how influential parents' income (parental income) on financial behavior and how much influence hedonic lifestyle has on financial behavior. The method chosen in this experiment is multiple regression analysis with the test media taken is SPSS22. The total population in this study was 1031 people with a sample obtained from the slovin formula count of 91 people. The results of this study state that financial literacy affects financial behavior, parental income affects financial behavior, hedonic lifestyle affects financial behavior. So it can be said that the thought about financial literacy obtained will have an impact on individual financial decisions on the use of their funds, as well as lifestyle and financial behavior having the skills to manage time and finances to use their funds as effectively as possible.

Pengaruh pengelolaan alokasi dana desa, transparansi, dan akuntabilitas terhadap pemberdayaan masyarakat Desa Siau dalam Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur tahun 2021 Irawan, Feri; Kusumastuti, Ratih; Maulana Zulma, Gandy Wahyu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.1954

This study aims to examine how the influence of Village Fund Allocation Management, Transparency and Accountability on Community Empowerment in Siua Dalam Village, Muara Sabak Timur District, Tanjung Jabung Timur Regency. This research is a descriptive study using a quantitative approach. This study uses a saturated sample for all Siau Dalam village apparatus, totaling 100 people. The results of the test are that the management of village fund allocation, transparency and accountability have an effect on community empowerment in Siau Dalam village, Muara Sabak Timur District, Tanjung Jabung Timur Regency. The results show that for every increase in the allocation of village funds by one unit, the community empowerment variable increases by 0.067, for every increase in transparency by one unit, the community empowerment variable increases by 0.064, and for every increase in accountability by one unit, the community empowerment variable increases. of 0.192.

Page 92 of 143 | Total Record : 1422

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Muhamad Ardi Nupi Hasyim

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+6282317862727

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akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
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Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhamad Ardi Nupi Hasyim

Contact Email akuntansi@ikopin.ac.id

Phone +6282317862727

Journal Mail Official akuntansi@ikopin.ac.id

Editorial Address Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location Kab. sumedang, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhamad Ardi Nupi Hasyim

Contact Email
akuntansi@ikopin.ac.id

Phone
+6282317862727

Journal Mail Official
akuntansi@ikopin.ac.id

Editorial Address
Accounting Departement, Indonesian Cooperative Institute, Jatinangor, Sumedang, Jln. Raya Bandung-Sumedang KM. 20.5 Jawa Barat Indonesia

Location
Kab. sumedang,

Jawa barat

INDONESIA